Discussion On The Issue Of Internal Auditing Quality Control In SC Chain Supermarket

Since China's reform and opening up,China's retail industry after recent years of development,has made significant progress.However,with the foreign retail giant enter and large domestic retail enterprises expands,the competition of retailing is increasingly fierce.The standardization,institutionalization and legalization of internal audit work is required by modern enterprise system confronting fierce competition.Therefore,the establishment of norms of internal audit quality control system is the important precondition for enterprise internal audit quality control,which is necessary for the development of audit situation.Poor Management,especially internal audit chaos,has become a stumbling block restricting the development of the retail enterprises in our country.And the study of the theory of the internal audit quality in the retail industry is very limited at home and abroad.Therefore,the internal audit quality control research can enrich the related theory of internal audit quality control in retail industry.SC chain supermarket is a large supermarket chain enterprise,which always adhere to the "healthy" development strategy.since it opened as China's first large-scale supermarket in 1999.SC supermarket chain always leading the way in aspects such as sustainable development,social responsibility,and provide employment opportunities.In 2014,SC supermarket chain's merger with a foreign supermarket in China is gear national retail brand to international standards,and also an important step in realizing leap-forward development.As a leading supermarket chain enterprise,SC chain supermarket's related problems about internal audit quality control is certainly representative.Hence,regarding SC supermarket chain as the research case of the internal audit quality control study is of great significance.In this paper,the internal audit quality control of SC supermarket chain is used as the research object.The existing problems and reasons are analyzed systematically base on the current situation of the internal audit quality control of the SC chain supermarket,and put forward some suggestions to improve the internal audit quality control of SC chain supermarket and to establish and improve internal audit quality control system,finally improve the quality of internal audit.This paper is divided into five parts: the first part is the introduction,mainly introduces the research background and significance of this article,related research status and the research ideas and methods;the second part is about the theoretical overview of the internal audit quality control;the third part introduces the internal audit quality control present situation and main problems of SC supermarket chain;the fourthpart is further analysis of the causes of SC chain supermarket internal audit quality control problem;the fifth part introduced some countermeasures and suggestions on how to improve SC supermarket chain internal audit quality.